Andrews Corporation uses the weighted-average method of process costing. The following information is available for February in its Polishing department: Equivalent units of production-direct materials Equivalent units of production-conversion Costs in beginning Work in Process-direct materials Costs in beginning Work in Process-conversion Costs incurred in February-direct materials Costs incurred in February-conversion The cost per equivalent unit of production for conversion is: 129,000 EUP 111,500 EUP $ 75,100 $ 55,200 $ 635,100 $ 797,600 Multiple Choice $12.85 $7.15 $7.65 $6.61 $6.37